4. Substance. The 2004 Compliance Supplement applies to audits performed for fiscal years beginning after 2June 30, 2003 and supercedes the 2003 Supplement.

5. Action. Program administrators are requested to share this Information Alert with appropriate staff and other agencies, and are invited
to comment, on or before October 29, 2004 to the individuals named in the Addresses section of the Federal Register attachment.

6. Contact. Comments or questions about the Audit Compliance Supplement may be directed to Gilbert Tran on 202.395.3993. Comments or questions about audits of grants and other financial assistance and nonprocurement agreements with ETA may be directed to the Office of System Support in your Regional Office: